1. Regulations
  2. title 20
  3. chapter II
  4. part 345
  5. subpart B
  6. § 345.117

View all text of Subpart B [§ 345.110 - § 345.126]

§ 345.117 - When fractional part of cent may be disregarded.

In the payment of employers' contributions to the Board a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.

AUTHORITY: 45 U.S.C. 362(l).

SOURCE: 61 FR 20072, May 3, 1996, unless otherwise noted.

CITE AS: 20 CFR 345.117